Auto vadalism loss

[spichon]

Vandals smashed my car windshield and 3 door windows to the tune of $850 replacement. Is this loss from vandalism tax deductible on my 2024 federal or Calif tax return?

[DoninGA]

Casualty and theft losses for personal property are not deductible on a federal tax return unless the loss occurred in a federally declared disaster area.

[TomD8]

No.  Neither the IRS nor California allow a deduction for damage to personal property unless the damage is the result of a federally declared disaster.